Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
SC held that under Order 18 Rule 17 CPC and Section 165 of Evidence Act, the power to recall a witness is exclusively within the court's discretion. The court may exercise its inherent jurisdiction under Section 151 CPC to permit a party to recall a witness if circumstances warrant, but such recall is not an automatic right. Cross-examination of a recalled witness requires explicit court permission. The court's primary objective is to discover or obtain proper proof of relevant facts. The Special Leave Petitions were consequently dismissed, affirming the court's broad discretionary power in witness examination.
SC held that under Order 18 Rule 17 CPC and Section 165 of Evidence Act, the power to recall a witness is exclusively within the court's discretion. The court may exercise its inherent jurisdiction under Section 151 CPC to permit a party to recall a witness if circumstances warrant, but such recall is not an automatic right. Cross-examination of a recalled witness requires explicit court permission. The court's primary objective is to discover or obtain proper proof of relevant facts. The Special Leave Petitions were consequently dismissed, affirming the court's broad discretionary power in witness examination.
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